Article Per Year (5 Year)
p-Index From 2021 - 2026
5.771
P-Index
This Author published in this journals
All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Aktiva : Jurnal Akuntansi dan Investasi JURNAL LENTERA BISNIS Jurnal E-Bis: Ekonomi Bisnis JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) EKONOMIKA45 Trilogi Accounting & Business Research Jurnal Pengabdian Masyarakat Bangsa e-Jurnal Apresiasi Ekonomi Adpebi Science Series SENMEA Jurnal Pengabdian Masyarakat Mentari
Farina, Khoirina
Universitas Trilogi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 31 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 31 Documents
Search

 1   2   3   4 
DETERMINASI KEPATUHAN WAJIB PAJAK PEKERJA LEPAS: PERAN PENGETAHUAN PERPAJAKAN, SANKSI, KESADARAN DAN SISTEM E-FILING Sonia Oktaviana; Khoirina Farina
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 6, No 2 (2025): .
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v6i2.2613

Abstract

This study aims to determine and analyze the effect of tax knowledge, tax sanctions, taxpayer awareness, and the implementation of the E-filing system on taxpayer compliance of freelance workers in Bogor Regency. The population in this study was 108 freelance respondents. The sampling technique was purposive sampling by distributing questionnaires via Google Form The analysis method in this study used the Smart PLS analysis tool. The results of this study indicate that the variables of tax knowledge, tax sanctions, taxpayer awareness, and the implementation of the e-filing system have a positive and significant effect on taxpayer compliance of freelance workers. These findings serve as input for the DGT to improve compliance through education and balanced enforcement of regulations.Keywords:  E-filing; Freelance Taxpayer Compliance; Tax Knowledge; Tax Sanctions; Taxpayer Awareness
Co-Authors Abdulah, Zed Alya Muthia Riva Ardian Junaedi Asep Imam Efendri Evi Anggraeni Fiqi Andreansyah Hani Chairani Heni Pujiastuti Husnul Khotimah Imam Nurcahyo Fambudi Jeremy, Jeremy Maulana, Ivandi Muhamad Mahfud Muhammad Rizki Muyassaroh nina sariana Opti, Sri Rachmawati, Nurul Aisyah Rosyida, Ade Septia Safara Nur Oktaviani Sahara, Meliana Sandria, Ahmad Maulana Sonia Oktaviana Sri Opti Sungkawa, Asep Imam Sujoni Tina Setyaningsih Ulfiah Aryani Sarmanto Winta Winta Zed Abdullah